3734.905
Refund of fee.

(A)
The
treasurer of state shall refund the fee imposed by section 3734.901 of the
Revised Code paid illegally or erroneously, or paid on an illegal or erroneous
assessment. Applications for refund shall be filed with the tax commissioner on
a form prescribed by the commissioner, within four years of the illegal or
erroneous payment of the fee.

On the filing of the
application, the commissioner shall determine the amount of refund to which the
applicant is entitled. If the amount is not less than that claimed, the
commissioner shall certify the amount to the director of budget and management
and treasurer of state for payment from the tax refund fund created by section
5703.052 of the Revised Code. If the amount is less than that claimed, the
commissioner shall proceed in accordance with section 5703.70 of the Revised
Code.

The certified amount shall include interest calculated
at the rate per annum prescribed by section 5703.47 of the Revised Code from
the date of overpayment to the date of the commissioner's certification.

(B)
When the fee
imposed pursuant to section 3734.901 of the Revised Code has been paid on tires
that are sold by a retail dealer or wholesale distributor to a motor vehicle
manufacturer, or to a wholesale distributor or retail dealer for the purpose of
resale outside this state, the seller in this state is entitled to a refund of
the amount of the fee actually paid on the tires. To obtain a refund under this
division, the seller shall apply to the tax commissioner, shall furnish
documentary evidence satisfactory to the commissioner that the price paid by
the purchaser did not include the fee, and shall provide the name and address
of the purchaser to the commissioner. The seller shall apply on the form
prescribed by the commissioner, within four years after the date of the sale.
Upon receipt of an application, the commissioner shall determine the amount of
any refund due and shall certify that amount to the director of budget and
management and the treasurer of state for payment from the tax refund fund
created in section 5703.052 of the Revised Code. The
certified amount shall include interest calculated at the rate per annum
prescribed by section 5703.47 of the Revised Code from the date of overpayment
to the date of the commissioner's certification.

(C)
If
any person entitled to a refund of fees under this section, or section 5703.70
of the Revised Code, is indebted to the state for any tax administered by the
tax commissioner, or any charge, penalties, or interest arising from such tax,
the amount allowable on the application for refund first shall be applied in
satisfaction of the debt.